SEC · other · Published 2004-03-15 · Effective 2004-03-09 · 69 FR 12067
Document
Document number
04-5731
Federal Register citation
69 FR 12067
CFR reference
17 CFR 211
Type
Rule
Action
Publication of staff accounting bulletin.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2004-03-15
Effective date
2004-03-09
Docket
Release No. SAB 105
Abstract
This staff accounting bulletin summarizes the views of the staff regarding the application of generally accepted accounting principles to loan commitments accounted for as derivative instruments.